1U.K.In the Taxes Act 1988: sections 53(1) and (3), 55(1), F1... 74(1) opening words and paragraph (m), F1... 79(1), 79A(1), F1... 83, 84A(2)(a), 85(1)(a), 85A(2)(a), F2... 86A(2)(a), 87(2) and (6), 88(a), 89 (twice), 90(1)(a), 91(1) and (4)(a)(i), 91A(2) and (3)(a), 91B(2), (5)(a) and (6)(a), 91C(b), 94(1), F1... 97, 99(1) and (2), 100(1), (1D) and (1E) (twice each), 101(1) (twice) and (2)(a), 102(1), 103(1), (2)(a) (twice), (2)(b) (twice), (4)(a) and (5), 104(1) (twice), (2), (4), (5) and (7), 105(1)(a) (twice) and (4), 106(2), F1... 109A(2)(d), (4) and (4A), 110(3) (twice), (4) and (5) (three times), F1... 117(1), (3)(b) and (4), 118(1), 160(1C)(b), F3... , 368(3)F1... 375A(1)(b), F4... 400(6), 401(1)(b), 486(10) (twice), 491(3) (twice), (4), F1...(6), (8)(b) (twice) and (11), 509(1) (twice), 526(1)(b), F5. . . F1... F6. . . 568(1), 570(1), 577(1)(a) and (9), 577A(1) and (1A), 579(2), 588(3), 589A(8),F1... 770(2)(a)(iii) and (b)(iii), 776(6)(a) and (b), 779(13)(b), 780(3)(a), 781(4)(a) and (5)(b), 782(1)(a), (2) and (3), 785 definition of “capital sum” where the words first occur, 830(4) in the second place, Schedule 5, paragraphs 1(1), 2(6) meaning of “qualifying year of assessment", 3(1) and (4)(b), 5(1), 6F1...and (5) and 8(7) (three times), Schedule 21, paragraph 6(1)(b) and (3) (twice).
Textual Amendments
F1Words in Sch. 7 para. 1 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F2Words in Sch. 7 para. 1 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
F3Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)
F4Words in Sch. 7 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F5Words in Sch. 7 para. 1 repealed (22.3.2001 with effect as mentioned in s. 579 of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4
F6Words in Sch. 7 para. 1 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(1) Note of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(1) Note